Commentary

A1.701 General effect on procedure for recovery of tax

Administration and compliance

A1.701 General effect on procedure for recovery of tax

Division A1.7     Recovery of tax by or against the Crown

Revised by
DONALD PEARCE-CRUMP, Director,

Tax Training Department, BDO LLP

For updates affecting this Division please see Part A0 Updates

Crown Proceedings Act 1947

A1.701 General effect on procedure for recovery of tax

The Crown Proceedings Act 1947 placed the Crown with regard to civil rights and liabilities more nearly in the position of that of a private individual. The procedure applicable to actions between subjects and the ordinary rules of court generally apply in proceedings by or against the Crown. The provisions of Parts II, III and IV of the Act and the Civil Procedure Rules1 cover the whole field of

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